Discussion

Using the Internet or the Strayer databases, select a different company of your choice but this time analyze the Statement of Cash Flows for that chosen company. Next, discuss the change in cash flows for the three (3) different categories of cash flows and identify the totals for each category and at least one (1) significant item in each. Be sure to interpret this information in terms of the long-term health of the company. Provide support for your response.

Discuss the key differences between substantive tests of transactions and substantive tests of balances. Next, identify at least two (2) situations when an auditor should test account balances. Support your rationale with related examples of such circumstances.

 
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